“Management Representations Effect on Auditor Responsibility: Applied Research in a Sample of Companies under Control and Audit of BSA and Private Sector Auditing Offices”. Journal of Accounting and Financial Studies ( JAFS ) 7, no. 19 (June 1, 2012). Accessed April 28, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/745.